Acorah Software Products - Accounts Production 16.5.460 false true true 30 December 2023 31 December 2022 false 23 September 2025 31 December 2023 30 December 2024 30 December 2024 10921088 Ignacio De Arriba Marcos Fernando Sanchez Parlorio Raquel Sanchez Parlorio Teresa Sanchez Parlorio Miguel Tejedor Domingo true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10921088 2023-12-30 10921088 2024-12-30 10921088 2023-12-31 2024-12-30 10921088 frs-core:CurrentFinancialInstruments 2024-12-30 10921088 frs-core:ShareCapital 2024-12-30 10921088 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30 10921088 frs-bus:PrivateLimitedCompanyLtd 2023-12-31 2024-12-30 10921088 frs-bus:FilletedAccounts 2023-12-31 2024-12-30 10921088 frs-bus:SmallEntities 2023-12-31 2024-12-30 10921088 frs-bus:Audited 2023-12-31 2024-12-30 10921088 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-31 2024-12-30 10921088 1 2023-12-31 2024-12-30 10921088 frs-bus:Director1 2023-12-31 2024-12-30 10921088 frs-bus:Director2 2023-12-31 2024-12-30 10921088 frs-bus:Director3 2023-12-31 2024-12-30 10921088 frs-bus:Director4 2023-12-31 2024-12-30 10921088 frs-bus:Director5 2023-12-31 2024-12-30 10921088 frs-countries:EnglandWales 2023-12-31 2024-12-30 10921088 2022-12-30 10921088 2023-12-30 10921088 2022-12-31 2023-12-30 10921088 frs-core:CurrentFinancialInstruments 2023-12-30 10921088 frs-core:WithinOneYear 2023-12-30 10921088 frs-core:ShareCapital 2023-12-30 10921088 frs-core:RetainedEarningsAccumulatedLosses 2023-12-30
Registered number: 10921088
Cimentalia (UK) Limited
Financial Statements
For The Year Ended 30 December 2024
Broadwing Accountancy Services Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10921088
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 41,990 124,045
Cash at bank and in hand 647,914 1,391,267
689,904 1,515,312
Creditors: Amounts Falling Due Within One Year 5 (84,749 ) (936,043 )
NET CURRENT ASSETS (LIABILITIES) 605,155 579,269
TOTAL ASSETS LESS CURRENT LIABILITIES 605,155 579,269
NET ASSETS 605,155 579,269
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 605,055 579,169
SHAREHOLDERS' FUNDS 605,155 579,269
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miguel Tejedor Domingo
Director
23/09/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cimentalia (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10921088 . The registered office is First Floor, 1 Cottesbrooke Park, Heartlands Business Park, Daventry, Northamptonshire, NN11 8YL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charges to profit or loss on a straight line basis over the peiod of the lease. 
2.5. Financial Instruments
Financial instruments held by the company include trade debtors, trade creditors, and loans from related parties. The
company does not consider there to be any other class of financial instruments.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 3
2.8. Trade Debtors
Trade debtors are amounts due from customers for the services performed in the ordinary
course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impairment. A provision for the impairment of trade
debtors is established when there is objective evidence that the company will not be able to collect all amounts
due according to the original terms of the receivables.
2.9. Trade Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the company does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the effective interest method.
2.10. Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.12. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other
resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred
and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 81,546
Other debtors 13,685 42,499
VAT 2,919 -
Amounts owed by group undertakings 25,386 -
41,990 124,045
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,399 96,009
Corporation tax 11,905 172,464
Other taxes and social security - 2,012
VAT - 176,736
Accruals 28,146 483,409
Amounts owed to group undertakings 32,299 5,413
84,749 936,043
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Page 4
6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 202,901
- 202,901
7. Dividends
There were no amounts recognised as distributions to equity holders in the year (2023: Nil) 
8. Ultimate Controlling Party
The company is a wholly owned subsidiary of Cimentalia, S.L,, a company incorporated in Spain.
The largest and smallest group of undertakings for which consolidated financial statements are prepared, which includes the company, is headed by Cimentalia, S.L. Its registered office is Calle Francisco Medina Y Mendoz 14 19171 (Cabanillas Del Campo), Guadalajara, Spain. 
Copies of the consolidated financial statements may be obtained from Cimentalia, S.L. at the above registered office address. 
9. Audit Information
The auditor's report on the accounts of Cimentalia (UK) Limited for the year ended 30 December 2024 was unqualified.
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock , Statutory Auditor.
Bourner Bullock
Chartered Accountants
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
Page 4